Search publications by Alexandra Minicozzi
March 9, 2009
Who Loses if We Limit the Tax Exclusion for Health Insurance?
by Elise Gould and Alexandra Minicozzi
Originally published in TAX NOTES, March 9, 2009.
March 2009 | EPI Working Paper #281
Who is Adversely Affected by Limiting the Tax Exclusion of Employment-Based Premiums?
by Elise Gould (Economic Policy Institute) and Alexandra Minicozzi (Congressional Budget Office)
Our analysis of the 2005 Tax Reform Panel’s recommended cap on the employer exclusion predicts that the percentage of older workers, average wage, percent female, firm size, nonprofit status, and degree of worker unionization are important factors in determining who would be affected.